Section 40 of GST Act: First return

Amended and updated notes on section 40 of CGST Act, 2017. Detail discussion on provisions and rules related to first return.

Amended and updated notes on section 40 of CGST Act, 2017. Detail discussion on provisions and rules related to first return.

Chapter IX (Sections 3748) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to returns. Section 40 of CGST 2017 provides for first return.

Recently, we have discussed in detail section 39 (Furnishing of returns) of CGST Act 2017. Today, we learn the provisions of section 40 of Central GST Act 2017.

Section 40 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 40 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.IX
Chapter NameReturns
Section No.40
Section NameFirst return
Updated 2024 EditionGST Law Book PDF

Section 40 of Central GST – First return1

Section 40 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.

  1. Section 40 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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